https://www.taxtmi.com/caselaws?id=339550 In classification under a taxing schedule, a specific entry for identified goods prevails over broader entries describing vehicle parts or tractor parts by use or application. Bearings manufactured for motor vehicles and agricultural tractors were therefore classifiable under the separate entry for bearings, not under the general entries for motor vehicle parts or tractor parts. The tractor notification, which applied only to sales or purchases by registered dealers of specified tractors and their components, did not displace that specific classification, and its later exclusion of bearings reinforced that bearings were outside its scope. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 02 Mar 2017 07:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339550 In classification under a taxing schedule, a specific entry for identified goods prevails over broader entries describing vehicle parts or tractor parts by use or application. Bearings manufactured for motor vehicles and agricultural tractors were therefore classifiable under the separate entry for bearings, not under the general entries for motor vehicle parts or tractor parts. The tractor notification, which applied only to sales or purchases by registered dealers of specified tractors and their components, did not displace that specific classification, and its later exclusion of bearings reinforced that bearings were outside its scope. Case-Laws VAT and Sales Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339550